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V2110-25 7 November 2025 · SG de Tributos Criterion in force
IVA · risf

Electric energy exchange operations in the production market are excluded from RSIF

The consultant asks whether the new Regulation on Billing Information Systems (RSIF) applies to certain energy operations. The DGT responds that operations related to the production market and invoices issued by the National Energy Commission are excluded from this regulation.

The question raised

Following the numbering of the document submitted by the taxpayer, the following questions are raised:

The DGT's ruling

The RSIF does not apply to electricity exchange operations associated with the electricity production market (Articles 28 and 30 of Law 24/2013 and Article 2 of RD 2019/1997). It also does not apply to invoices issued by the National Energy Commission on behalf and for the account of distributors and electricity producers under a special regime. If the billing falls within these exclusions, the RSIF is not applicable.

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